Public Accounting (MLY302) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Public Accounting MLY302 Area Elective 3 0 0 3 6
Pre-requisite Course(s)
N/A
Course Language Turkish
Course Type Elective Courses
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Assoc. Prof. Dr. Mehmet Koçdemir
Course Assistants
Course Objectives Government accounting systems and accounting system implemented in Turkey in all aspects of the introduction of the state and state-to-date assessment of the problems related to accounting.
Course Learning Outcomes The students who succeeded in this course;
  • Provides information about budget activities and process.
  • Provides theoritical information about public accounting.
  • Provides information about account plans and functioning of accounts.
  • Provides information about procedure of budget accounts' functioning
  • Provides information about Turkish Public Accounting System.
Course Content Definition, scope, development process and legal bases of government accounting; administrative structuring; accounts used in government accounting; collection and payment; reporting transactions; problems and solutions in government accounting; State Procurement Law and its functioning.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Budget activities and process Reading Related Places in Basic and Other Sources
2 Theoretical informations about public accounting system. Reading Related Places in Basic and Other Sources
3 Account plans and functioning of the accounts Reading Related Places in Basic and Other Sources
4 Current Assets Reading Related Places in Basic and Other Sources
5 Current accounts and implementation Reading Related Places in Basic and Other Sources
6 Short and long term liabilities and implementation Reading Related Places in Basic and Other Sources
7 Own resources and implementation Reading Related Places in Basic and Other Sources
8 Midterm Exam
9 Cost accounts and implementation Reading Related Places in Basic and Other Sources
10 Budget accounts and its operation Reading Related Places in Basic and Other Sources
11 Monograph implementation and solutions Reading Related Places in Basic and Other Sources
12 Public accounting systems Reading Related Places in Basic and Other Sources
13 Turkish public accounting system Reading Related Places in Basic and Other Sources
14 The closure of the budget accounts in Turkey Reading Related Places in Basic and Other Sources
15 Annual reports and final accounts law Reading Related Places in Basic and Other Sources
16 Final Exam

Sources

Course Book 1. Çetiner, Ertuğrul vd. (2011);"Devlet Muhasebesi," Gazi Kitapevi, Ankara.
2. Çetinkaya, Özhan ve Zuhal Yıldırım (2006), Devlet Muhasebesi, Ekin Kitabevi. Karaaslan, E. (2006), Tahakkuk Esaslı Devlet Muhasebesi,

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation - -
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments - -
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 40
Final Exam/Final Jury 1 60
Toplam 2 100
Percentage of Semester Work
Percentage of Final Work 100
Total 100

Course Category

Core Courses X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 They acquire the skills to understand, explain, and use the basic concepts and methods of economics.
2 Acquires macro-economic analysis skills.
3 Acquire microeconomic analysis skills.
4 Understands the formulation and implementation of economic policies at local, national, regional and/or global levels. X
5 Learn different approaches to the economy and economic issues. X
6 Learn qualitative and quantitative research techniques in economic analysis.
7 Improving the ability to use modern software, hardware and/or other technological tools.
8 Develops intra-disciplinary and inter-disciplinary team work skills. X
9 Contributes to open-mindedness by encouraging critical analysis, discussion, and/or lifelong learning.
10 Develops a sense of work ethics and social responsibility.
11 Develops communication skills.
12 Improving the ability to effectively apply knowledge and skills in at least one of the following areas: Economic policy, public policy, international economic relations, industrial relations, monetary and financial relations X

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 3 48
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class 16 2 32
Presentation/Seminar Prepration
Project
Report
Homework Assignments
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 30 30
Prepration of Final Exams/Final Jury 1 40 40
Total Workload 150